LIRS Sets January 31 Deadline for 2025 Tax Returns: What Employers Need to Know
Deadline Reminder for Employers
The Lagos State Internal Revenue Service (LIRS) has reminded all employers in the state that the deadline to file 2025 annual tax returns is January 31, 2026. This applies to every business employing staff in Lagos and is in accordance with the Nigeria Tax Administration Act 2025.
What Employers Must File
Employers are required to submit detailed returns showing:
Salaries, wages, and emoluments paid to employees
Taxes deducted and remitted to the relevant authorities
Payments made to service providers, vendors, and consultants
Failing to comply with this mandatory requirement can attract statutory sanctions and administrative penalties, as prescribed under the new tax law.
Electronic Filing Only
Dr. Ayodele Subair, Executive Chairman of LIRS, emphasised that all filings must be done electronically via the LIRS eTax platform at https://etax.lirs.net
. Manual submissions are no longer accepted. The eTax system is secure, user-friendly, and available 24/7, providing a convenient way for employers to meet their tax obligations.
“Employers must prioritise the timely filing of their annual income tax returns. Early and accurate filing not only ensures adherence to the law, but also supports effective revenue tracking, which is vital to Lagos State’s fiscal planning and sustainability.”- Dr. Subair
He also reminded employers to ensure that the Tax Identification Number (TIN) of all employees is correctly captured. Employees without a TIN are required to generate one promptly to avoid delays.
Getting Support
For employers needing guidance, LIRS offices and official support channels are available to assist with the filing process and answer any questions regarding compliance.
The January 31, 2026, deadline is non-negotiable. Employers in Lagos must take tax filing seriously, submit returns on time, and use the eTax platform to stay compliant. Timely and accurate tax filing not only avoids penalties but also contributes to the state’s financial stability.
